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NOUVELLE PHARMACIE TOIT ROUGE

Dr Hermance Lasme-DIOMANDE

ANNEE : 2020

v Analyse des ventes


Le chiffre d’affaires du mois s’élève à --------------------------------------------------------------------
Et représenté par :
Vente au comptant---------------------------------------------------------------------------------
Vente par chèque ---------------------------------------------------------------------------------
Vente par carte bancaire-----------------------------------------------------------------------------
Vente à crédit ---------------------------------------------------------------------------------------
Ratio Crédit /CATTC ----------------------------------------------------------------------------------

v Analyse des approvisionnements


Les achats du mois s’élèvent à --------------------------------------------------------------------
Et représenté par :
Fournisseur Laborex--------------------------------------------------------------------------------
Fournisseur DPCI------------------------------------------------------------------------------------
Fournisseur COPHARMED -------------------------------------------------------------------------
Fournisseur TEDIS PHARMA-----------------------------------------------------------------------
Autres fournisseurs -----------------------------------------------------------------------------------
NB : Chiffre d’affaire attendu----------------------------------------------------------------------
Chiffre d’affaires réalisé-----------------------------------------------------------------------------
Ecart ---------------------------------------------------------------------------------------

Ratio de commande = Achats TTC/CATTC-----------------------------------------------------------


Coefficient multiplicateur = CATTC/Achats TTC----------------------------------------------------
Le ratio de la norme professionnelle des officines de pharmacie est de 0.6622 soit 66.22 %

v  Formation du revenu Brut


CATTC-------------------------------------------------------------------------------------------------
Achat TTC---------------------------------------------------------------------------------------------
REVENU BRUT------------------------------------------------------------------------------
Le niveau de revenu brut correspond à-----------------------------------------------------------
La norme fait 33.78%

v  Analyse des frais généraux

Dépenses par caisse


Eau --------------------------------------------------------------------------------------------------
Produits pétroliers ------------------------------------------------------------------------------------
Produits d’entretien------------------------------------------------------------------------------------
Achats de services ------------------------------------------------------------------------------------
Voyage et déplacement-------------------------------------------------------------------------------
Autres entretiens et réparations---------------------------------------------------------------------
Autres frais de télécommunication (téléphone et internet) --------------------------------------
Achats de monnaie ----------------------------------------------------------------------------------
Achats fournitures de bureau ----------------------------------------------------------------------
Autres achats ----------------------------------------------------------------------------------------
Autres charges diverses------------------------------------------------------------------------------
Autres indemnités (stage +prime+ remplacements)-----------------------------------------------
Dons ---------------------------------------------------------------------------------------
Réceptions (Repas) ---------------------------------------------------------------------------------
Autres assurances ---------------------------------------------------------------------------------
Prêt CATALYSE--------------------------------------------------------------------------------
Frais impayés assurances COLINA RETRAITE PERSONNEL---------------------------------------
Prêt PERSONNEL PHCIE-------------------------------------------------------------------------
S/TOTAL---------------------------------------------------------------------------------------------

Dépenses par banque


Eau ----------------------------------------------------------------------------------------------------------------
Electricité ---------------------------------------------------------------------------------------
Produits pétroliers---------------------------------------------------------------------------
Achat de services----------------------------------------------------------------------------------
Autres achats ------------------------------------------------------------------------------------
Autres entretiens et réparations---------------------------------------------------------------------
Autres frais de télécommunication (téléphone et internet) ----------------------------------
Autres achats------------------------------------------------------------------------------
Autres charges diverses ---------------------------------------------------------------------------
Rémunération intermédiaires et conseils --------------------------------------------------------
Gardiennage-----------------------------------------------------------------------------------
COPHARM mutuelle----------------------------------------------------------------------------
Loyer -------------------------------------------------------------------------------------------------
Impôts et taxes--------------------------------------------------------------------------------------
CNPS -------------------------------------------------------------------------------------------------
Assurance Automobiles ----------------------------------------------------------------------------
Assurances Multirisques----------------------------------------------------------------------------
Rémunération du personnel------------------------------------------------------------------------
Prêt CATALYSE ----------------------------------------------------------------------------------
Frais de formation ----------------------------------------------------------------------------------
Publicité,Publication --------------------------------------------------------------------------------
Frais de timbre---------------------------------------------------------------------------------------
Frais de compte--------------------------------------------------------------------------------------
Intérêts--------------------------------------------------------------------------------------------------
S/TOTAL --------------------------------------------------------------------------------------
TOTAL FRAIS GENERAUX---------------------------------------------------------------
Ratio frais généraux= Frais généraux/Revenu brut --------------------------------------------.%

v  DETERMINATION DU CASH-FLOW BRUT


REVENU BRUT---------------------------------------------------------------------------------
Frais généraux------------------------------------------------------------------------------------
Cash-flow brut--------------------------------------------------------------------------------

v DETERMINATION DE LA CAPACITE D’AUTOFINANCEMENT


Utilisation du cash-flow brut
Prélèvement exploitant--------------------------------------------------------------
TOTAL UTILISATION--------------------------------------------------------------------

v  Capacité d’autofinancement
Cash-flow brut --------------------------------------------------------------------------------
Utilisation du cash-flow---------------------------------------------------------------------
Capacité d’autofinancement-------------------------------------------------------------
RESULTAT D’EXPLOITATION ACCEPTABLE.

v GESTION DE LA CLIENTELE
Recouvrement espèce ------------------------------------------------------------------------
Recouvrement chèques-----------------------------------------------------------------------
Recouvrement traite----- --------------------------------------------------------------------
Recouvrement carte bancaire ------------------------------------------------------------------
Recouvrement virement ---------------------------------------------------------------------
TOTAL RECOUVREMENT------------------------------------------------------------
TOTAL VENTE à CREDIT---------------------------------------------------------------
Ratio= Recouvrement/Vente Crédit--------------------------------------------------

v GESTION DE LA TRESORERIE

ü  SITUATION BANQUE

Entrées banque
Versement espèce en banque------------------------------------------------------------------
Recouvrement par chèque ---------------------------------------------------------------- ----
Recouvrement par traite------- --------------------------------------------------------------
Recouvrement par virement -------------------------------------------------------------------
Recouvrement carte bancaire-----------------------------------------------------------------
Total entrées ----------------------------------------------------------- ----------------------

Sorties banque
Charge d’exploitation-----------------------------------------------------------------------------
Fournisseur LABOREX----------------------------------------------------------------------------
Traite LABOREX-----------------------------------------------------------------------------------
Fournisseur Copharmed----------------------------------------------------------------------------
Traite Copharmed ----------------------------------------------------------------------------------
Fournisseur DPCI-----------------------------------------------------------------------------------
Fournisseur TEDIS-----------------------------------------------------------------------------------
Traite TEDIS PHARMA-----------------------------------------------------------------------------
Autres Frs----------------------------------------------------------------------------------------------
Prélèvement Docteur---------------------------------------------------------------------------------
Remboursement prêt--------------------------------------------------------------------------------
Total sorties-------------------------------------------------------------------------------------------

ü  SITUATION DE CAISSE

Entrées Caisse
Vente au comptant--------------------------------------------------------------------------------
Recouvrement espèces---------------------------------------------------------------------------
Remboursement monnaie BCEAO--------- ------------------------------------------------------
Remboursement prêt personnel phcie-------------------------------------------------------------
Total entrées-------------------------------------------------------------------------------------

Sorties caisse
Prélèvement exploitant-------------------------------------------------------------------------
Versement espèces ------------------------------------------------------------------------------
Monnaie BCEAO -------------------------------------------------------------------------------
Charge d’exploitation----------------------------------------------------------------------------
Total Sorties----------------------------------------------------------------------------------------
JANVIER FEVRIER MARS AVRIL MAI JUIN
129,782,511 151,322,374 158,019,579 115,427,698 130,628,869 130,835,896

83,490,655 94,217,598 103,070,885 70,215,505 82,675,089 77,797,845


- 518,697 - 426,752 44,943 31,630
70,680 - - - - -
46,221,176 56,586,079 54,948,694 44,785,441 47,908,837 53,006,421
35.61% 37.39% 34.77% 38.80% 36.68% 40.51%

85,565,854 127,660,099 113,294,116 66,351,288 104,151,687 76,306,669

45,754,466 49,494,354 30,440,566 37,507,973 39,961,609 28,600,532


8,860,263 26,170,395 36,519,923 14,167,968 22,636,511 23,539,794
21,714,731 29,980,668 19,533,262 1,400,799 16,134,379 11,342,248
235,778 10,837,655 12,310,840 1,673,606 16,279,012 4,792,189
9,000,616 11,177,027 14,489,525 11,600,942 9,140,176 8,031,906
122,359,171 182,553,942 162,010,586 94,882,342 148,936,912 109,118,537
129,782,511 151,322,374 158,019,579 115,427,698 130,628,869 130,835,896
7,423,340 - 31,231,568 - 3,991,007 20,545,356 - 18,308,043 21,717,359

0.6593 0.8436 0.7170 0.5748 0.7973 0.5832


1.5168 1.1854 1.3948 1.7396 1.2542 1.7146

129,782,511 151,322,374 158,019,579 115,427,698 130,628,869 130,835,896


85,565,854 127,660,099 113,294,116 66,351,288 104,151,687 76,306,669
44,216,657 23,662,275 44,725,463 49,076,410 26,477,182 54,529,227
34.07% 15.64% 28.30% 42.52% 20.27% 41.68%

- - - - - -
- - 9,600 670,000 2,000 15,000
57,450 27,440 130,975 85,700 7,000 -
210,800 29,700 105,200 15,600 473,100 17,100
100,500 136,500 116,000 131,500 60,000 105,200
770,600 651,500 1,330,200 515,100 1,226,600 780,000
- 10,000 5,000 50,000 - -
20,600 31,850 3,000 11,800 13,700 20,250
27,500 23,000 41,500 9,000 - -
- - 31,500 200,000 173,075 76,600
656,200 31,250 941,900 712,000 172,000 188,000
805,000 1,171,000 295,000 220,000 150,000 645,000
85,000 55,000 2,335,000 1,000 - 300
106,500 90,000 100,750 55,000 135,000 225,000
- - - 34,000 163,400 -
860,000 588,000 150,000 - - -
- - - 2,930,000 31,200 469,000
- - - 300,000 - -
3,700,150 2,845,240 5,595,625 5,940,700 2,607,075 2,541,450

- - -
478,745 - 1,736,930 - - -
- - - - 755,800 1,561,465
- - - - - -
- - - - - -
- 1,338,500 198,240 - - 750,000
- - 379,500 - - -
- - - - - -
7,734,448 4,796,947 2,547,898 - - -
500,000 - - 818,467 3,383,820 1,305,050
- - 368,751 - - 1,500,000
- - - - - 368,751
- - - - - -
2,866,642 3,642,629 1,000,000 - - 1,848,000
2,593,994 1,539,740 1,539,740 3,888,738 2,059,517 3,521,243
- - - 1,420,998 1,382,014 1,363,172
2,383,717 2,383,717 3,099,722 - - -
10,841,641 - - 4,885,722 2,500,000 2,500,000
- - - 8,454,230 7,647,258 8,023,100
- 1,148,620 - - - -
- - 607,700 - - -
1,697,600 - -
27,399,187 14,850,153 11,478,481 21,165,755 17,728,409 22,740,781
31,099,337 17,695,393 17,074,106 27,106,455 20,335,484 25,282,231
70.33% 74.78% 38.18% 55.23% 76.80% 46.36%

44,216,657 23,662,275 44,725,463 49,076,410 26,477,182 54,529,227


31,099,337 17,695,393 17,074,106 27,106,455 20,335,484 25,282,231
13,117,320 5,966,882 27,651,357 21,969,955 6,141,698 29,246,996

7,420,500 5,770,800 4,903,393 432,200 4,359,225 240,000


7,420,500 5,770,800 4,903,393 432,200 4,359,225 240,000

13,117,320 5,966,882 27,651,357 21,969,955 6,141,698 29,246,996


7,420,500 5,770,800 4,903,393 432,200 4,359,225 240,000
5,696,820 196,082 22,747,964 21,537,755 1,782,473 29,006,996

6,563,080 6,890,122 11,419,254 8,020,150 9,952,201 5,026,846


30,434,936 47,228,612 26,253,279 23,680,897 23,697,569 20,082,453
- - - - - -
- - - - - -
12,586,595 9,133,009 9,691,060 4,275,288 2,321,059 8,830,370
49,584,611 63,251,743 47,363,593 35,976,335 35,970,829 33,939,669
46,221,176 56,586,079 54,948,694 44,785,441 47,908,837 53,006,421
107.28% 111.78% 86.20% 80.33% 75.08% 64.03%
85,154,025 96,691,330 109,090,420 72,654,460 84,009,500 80,789,575
30,434,936 47,228,612 26,253,279 23,680,897 23,697,569 20,082,453
- - - - - -
12,586,595 9,133,009 9,691,060 4,275,288 2,321,059 8,830,370
- - - - - -
128,175,556 153,052,951 145,034,759 100,610,645 110,028,128 750,000
109,702,398

27,399,187 14,850,153 11,478,481 21,165,755 17,728,409 22,740,781


35,175,064 20,022,169 20,700,195 25,673,458 29,428,465 42,247,304
9,166,663 4,583,333 4,583,335 9,166,675 9,166,679 9,166,683
23,849,380 16,134,873 17,142,571 13,372,392 27,866,845 535,588
- - 5,813,001 5,813,002 5,813,003 5,813,004
15,954,441 19,179,771 23,569,511 7,721,134 24,287,577 40,786,539
7,867,176 235,778 2,500,000 - - -
- 6,621,616 - 7,401,545 9,597,284 2,623,605
11,102,679 6,817,384 - - - -
- - 10,326,458 8,458,228 6,674,918 8,955,316
9,060,906 10,942,684 - - - -
139,575,496 99,387,761 10,942,684 10,942,684 10,942,684 10,942,684
107,056,236 750,000 750,000 143,811,504
109,714,873 141,505,864

55,349,165 94,817,335
6,563,080 6,890,122 105,855,790
1,555,000 11,419,254
705,000 - - 70,215,505 86,060,345 80,807,656
64,172,245 101,707,457 3,690,000 8,020,150 9,952,201 5,026,846
120,965,044 - 2,315,000 -
- - -
7,420,500 5,770,800 78,235,655 98,327,546 85,834,502
81,460,000 94,117,000 4,903,393
2,255,000 - 94,352,000
3,700,150 2,845,240 3,690,000 432,200 4,359,225 240,000
94,835,650 360,400 5,595,625 72,654,460 88,190,020 76,405,500
102,733,040 3,717,500 - 2,625,000 -
108,541,018 5,940,700 2,607,075 2,541,450
2,354,800 524,525
79,027,360 97,781,320 79,186,950
JUILLET AOÛT SEPTEMBRE OCTOBRE NOVEMBRE DÉCEMBRE TOTAL
170,596,350 134,347,643 168,182,346 136,097,943 1,425,241,209
-
100,055,447 76,175,657 93,362,096 83,093,298 864,154,075
190,329 106,793 - - 1,319,144
- - 46,415 - 117,095
70,350,574 58,065,193 74,773,835 53,004,645 559,650,895
41.24% 43.22% 44.46% 38.95% 4
-
-
113,203,399 84,564,504 143,145,746 76,044,087 990,287,449
-
50,622,407 11,024,275 46,850,473 21,337,665 361,594,320
29,314,971 26,993,742 39,403,454 30,564,121 258,171,142
17,149,091 12,591,569 16,392,565 16,766,079 163,005,391
6,760,917 26,612,741 7,424,533 - 86,927,271
9,356,013 7,342,177 33,074,721 7,376,222 120,589,325
161,880,861 120,927,241 204,698,417 108,743,044 1,416,111,052
170,596,350 134,347,643 168,182,346 136,097,943 1,425,241,209
8,715,489 13,420,402 - 36,516,071 27,354,899 9,130,157
-
0.6636 0.6294 0.8511 0.5587 7
1.5070 1.5887 1.1749 1.7897 15
-
-
-
170,596,350 134,347,643 168,182,346 136,097,943 1,425,241,209
113,203,399 84,564,504 143,145,746 76,044,087 990,287,449
57,392,951 49,783,139 25,036,600 60,053,856 434,953,760
33.64% 37.06% 14.89% 44.13% 3
-
-
-
-
-
- - - - -
10,000 - - - 706,600
13,000 7,000 42,200 10,000 380,765
12,300 664,000 367,100 11,000 1,905,900
120,500 100,500 117,000 118,000 1,105,700
720,600 638,700 273,600 338,100 7,245,000
15,000 20,000 - 30,000 130,000
11,500 7,000 6,500 10,100 136,300
- 67,000 - - 168,000
67,400 34,900 360,000 15,600 959,075
282,000 - - 258,500 3,241,850
175,000 160,000 60,000 70,000 3,751,000
- - - - 2,476,300
355,000 230,000 355,000 230,000 1,882,250
156,500 36,500 158,000 - 548,400
- - - - 1,598,000
25,000 875,000 700,000 - 5,030,200
- - 35,400 30,000 365,400
1,963,800 2,840,600 2,474,800 1,121,300 31,630,740
- -
-
-
-
-
-
- - 2,215,675
- - - - 2,317,265
- - - - -
- - - 665,000 665,000
750,000 - - - 3,036,740
3,285,000 - - - 3,664,500
- - 165,000 - 165,000
- - - - 15,079,293
- - - - 6,007,337
700,000 2,000,000 2,272,049 3,115,592 9,956,392
- 245,834 - - 614,585
- - 368,751 - 368,751
3,000,000 1,000,000 - - 13,357,271
1,394,392 1,562,504 2,000,000 20,099,868
1,460,457 1,369,630 1,522,608 1,520,350 10,039,229
- - 1,552,179 1,479,678 10,899,013
- 7,000,000 - - 27,727,363
9,122,676 11,737,728 3,500,000 - 48,484,992
- - 9,646,000 - 10,794,620
- - 500,000 - 1,107,700
- - - - 1,697,600
- - -
-
19,712,525 24,915,696 21,526,587 6,780,620 188,298,194
21,676,325 27,756,296 24,001,387 7,901,920 219,928,934
37.77% 55.75% 95.87% 13.16% 6
-
-
-
57,392,951 49,783,139 25,036,600 60,053,856 434,953,760
21,676,325 27,756,296 24,001,387 7,901,920 219,928,934
35,716,626 22,026,843 1,035,213 52,151,936 215,024,826
-
-
-
-
-
3,094,205 2,346,300 1,134,700 3,815,500 33,516,823
3,094,205 2,346,300 1,134,700 3,815,500 33,516,823
-
-
-
35,716,626 22,026,843 1,035,213 52,151,936 215,024,826
3,094,205 2,346,300 1,134,700 3,815,500 33,516,823
32,622,421 19,680,543 - 99,487 48,336,436 181,508,003
-
-
-
11,776,875 8,760,034 8,096,310 3,036,431 79,541,303
25,946,372 17,234,109 34,000,003 40,887,667 289,445,897
- - 239,028 234,267 473,295
- - - - -
20,244,368 2,708,511 4,675,848 16,995,176 91,461,284
57,967,615 28,702,654 47,011,189 61,153,541 460,921,779
70,350,574 58,065,193 74,773,835 53,004,645 559,650,895
82.40% 49.43% 62.87% 115.37% 8
-
-
-
-
-
-
-
-
-
-
109,114,810 82,864,825 99,063,125 84,107,445 903,539,515
25,946,372 17,234,109 34,000,003 40,887,667 289,445,897
- - 239,028 234,267 473,295
20,244,368 2,708,511 4,675,848 16,995,176 91,461,284
- - - - -
750,000 750,000 750,000 750,000 640,652,039
156,055,550 750,000 138,728,004 142,974,555 548,210,507
104,307,445 104,307,445
19,712,525 135,075,291
26,752,882 24,915,696 224,915,233
9,166,687 32,079,195 87,079,250
25,790,565 9,166,691 21,526,587 6,780,620 162,166,112
5,813,005 1,686,062 44,260,175 24,958,283 99,969,535
- 5,813,006 9,166,695 9,166,699 155,645,373
2,500,000 46,176,275 28,732,557 1,008,103 89,019,889
19,347,130 2,500,000 5,813,007 5,813,008 59,717,195
- 772,006 16,355,645 26,564,070 61,611,784
12,533,614 - 2,500,000 2,500,000 51,948,534
- 2,778,288 7,560,903 - 30,342,781
10,933,684 - - - 293,667,677
132,550,092 10,942,684 8,239,811 6,823,448 410,923,775
136,829,903 - - 388,050,640
10,942,684 7,279,650 18,222,334
155,098,064 90,893,881 245,991,945
-
-
150,166,500
119,308,992
12,974,254
109,766,265 347,554,771
11,776,875 88,216,000 107,071,821 81,658,530 481,292,125
2,090,000 8,760,034 8,096,310 3,036,431 145,262,819
- 105,000 1,655,000 1,485,000 3,245,000
123,633,140 - - - 399,222,143
97,081,034 116,823,131 86,179,961 480,564,519
96,607,000
3,094,205 18,361,020
103,348,700 2,346,300 1,134,700 3,815,500 448,686,855
2,195,000 71,068,500 109,363,500 72,702,500 364,405,040
1,963,800 - 3,180,000 1,485,000 126,259,043
245,245 2,840,600 2,474,800 1,121,300 9,561,270
110,601,705 281,000 175,600 750,000 367,803,935
76,255,400 116,153,000 1,289,495 193,697,895
79,124,300 79,124,300